Page 24 - INVESTMENT INCENTIVE MECHANISMS AND POLICIES
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              II. EXPORT AND IMPORT DUTIES








                     1. Exemption of duties on imported fixed assets of entities eligible for
                       investment incentives
                     2. Five-year exemption from import duties on raw materials, supplies,
                       and components
                     3. Exemption of duties on imports serving shipbuilding and sea-going
                       vessels for export
                     4. Exemption of duties on plant varieties, animal breeds, fertilizers, and
                       plant protection substances
                     5. Exemption of duties on imports serving scientific research and
                       technological development
                     6. Exemption of duties on imports serving education
                     7. Exemption of duties on raw materials, supplies, and components
                       imported for manufacture or assembly of medical equipment
                     8. Exemption of duties on goods imported for environmental protection
                       purposes
                     9.  Exemption  of  duties  on  goods  imported  for  processing  and
                       processed products for export.


                     Prescribed in detail in the Law on Export and Import Duties No.
                     107/2016/QH13, Decree No. 134/2016/ND-CP dated September 01,
                     2016; Decree No. 18/2021/ND-CP dated March 11, 2021, and other
                     relevant documents.



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